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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management
Agung Juliarto
Accounting Department Faculty Of Economic And Business Diponegoro University
Computer Science & IT Economics, Econometrics & Finance Health Professions Social Sciences

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ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN RISIKO PADA PERUSAHAAN MANUFAKTUR Latifah Yunifa; Agung Juliarto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the effect of firm characteristics such as firm size, leverage, profitability, liquidity, complexity, and type of auditor to the level of corporate risk disclosure. Risk disclosure is disclosures made by the company with regard to the opportunities or prospects, danger, threat or exposure, which may have an impact on the company, and management opportunities, prospects, dangers, threats or the exposure. To explain the relationship between variables in this study, use of agency theory and signaling theory.The population of this study are all manufacture companies listed on the Indonesia Stock Exchange period 2015. Total sample of 94 companies was determined by purposive sampling method. Content analysis method used to calculate the risk disclosures by counting the number of sentences that relate to risk category in the annual report. There are seven categories of risk disclosures used in this study, namely a general risk information, accounting policies, financial instruments, derivatives hedging, reserves, financial and other risks and commodity risks. The method used to test the hypothesis is multiple regression analysis.The  results  show  that  the  category’s  mean  of  risk  disclosures  sentences  in  non- financial companies was 39 sentences. The category of risk disclosure that most widely performed  by  the  companies  is  accounting  policy category.  The  results  of  hypothesis testing showe that company size, leverage, profitability, liquidity, and complexity affect the level of risk disclosure. While auditor type do not affect the levels of risk disclosure.
PENGARUH KONVERGENSI IFRS TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN COUNTRY BUSINESS ENVIRONMENT SEBAGAI VARIABEL MODERATING Naufal Rheza Pratama; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

Accounting information stated in the financial statement can be biased and irrelevant for the sake of decision making if the company's management performs earnings management actions. In addition, the variety of accounting standards used in various countries also contribute to reducing the relevance of accounting information for decision making due to lack of comparability aspects in related financial statements. This research attempts to investigate whether the IFRS convergence occurring in Indonesia, Malaysia, and Thailand, is able to improve the quality of accounting information in these countries and to investigate whether the country business environment strengthens the relationship between the IFRS convergence and the quality of accounting information. This research utilized a robust regression method, with earnings management as a proxy of dependent variable of the quality of accounting information. While IFRS convergence is the independent variable that moderated by the country business environment (CBE). The sample of this research cover manufacturing companies listed on the Indonesia Stock Exchange (BEI) spanning the period 2009-2015 with a total of 86 companies, the Thailand Stock Exchange (SET) for the period 2007-2013 with a total of 146 companies, and the Malaysia Stock Exchange (MYX) for the period 2009- 2015 with a total of 150 companies.The research results showed that the IFRS convergence in Indonesia, Malaysia and Thailand was able to increase the quality of accounting information, and revealed that the country business environment strengthened the relationship between the IFRS convergence and the quality of accounting information, especially in Indonesia, Malaysia and Thailand.
PENGARUH KARAKTERISTIK TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON Missy Herlina; Agung Juliarto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Awareness of many parties to global warming and climate change results in high demand for corporate responsibility for the environment. One form of corporate responsibility for the environment is the disclosure of carbon emissions. However, there are still few companies in Indonesia that disclose their carbon emissions. The disclosure of carbon emissions in this study focuses on the Carbon Disclosure Index (CDI) and Respond to the CDP (RCDP). This study aims to analyze whether the characteristics of corporate governance have an influence on the disclosure of carbon emissions by the company. The characteristics of corporate governance include the size of the board of commissioners, independent board of commissioners, gender diversity of the board of commissioners, and the diversity of the board of commissioners' nationalities.The population in this study are non-financial companies listed on the Indonesia Stock Exchange in 2013-2017. The selection of samples in this study used a purposive sampling method to obtain 41 companies with a total observation of 189 companies. Multiple linear regression analysis and logistic regression were used to test the hypotheses in this study.This research has only found that companies with increasingly large board size tend to respond to CDP. However, it was also found a negative relationship between independent commissioners and company decisions in response to CDP. In addition, this study did not succeed in finding a relationship between other corporate governance characteristics and disclosure of carbon emissions.
PREDIKSI FINANCIAL DISTRESS MENGGUNAKAN VARIABEL KEUANGAN DAN VARIABEL NON KEUANGAN Dinda Permata; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to predict the incidence of financial distress in a company using financial and non-financial variables. Financial variables in this tudy using the indicators Interest Coverage Ratio (ICR), Operating Cash Flow per Sahres (OCFS), and Long Term Debt Equity (LTDER). And non financial variabels in this study using the indicators age of company and Promotor Holding (PH)The population in this study are all of the companies listed on the Indonesia Stock Exchange and contiously published financial statement in the year 2016-2019. Based on purposive sampling method, sampples obtained are 62 companies in the period 2016-2019, so obtain 248 observations. As for the criteria of financial distress in this study was measured by using operating profit, basic earning per shares, and devides per shares, whilst statistic analysis that used in this study was logistic regression.Results show that the Interest Coverage Ratio (ICR), Long term Debt Equity are financial variables that have significant influence on predicting financial distress in a company, whereas Operating Cash Flow Per Shares (OCFS) has no a significant effect on predicting financial distress in a company. As for non-financial variables, age of company and Promoter Holding (PH), are statistically proven in predicting company financial distress.
ANALISIS FUNDAMENTAL BERDASARKAN METODE PIOTROSKI F-SCORE GUNA PENILAIAN INVESTASI Hiro Supranoto; Agung Juliarto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed to examine the effect of fundamental analysis based on the F-Score strategy toward the company stock return. F-Score is a measurement of the aggregate signal consisting of nine criteria to assess fundamental analysis. F-Score consist of return on assets (ROA), change in return on assets (ΔROA), cash flow from operation (CFO), accrual, change in leverage (Δleverage), change in liquidity (Δliquidity), change in equity (Δequity), change in gross margin ratio (Δmargin), dan change in assets turnover (Δturnover). The population of this study are companies listed in the LQ45 Index of Indonesia Stock Exchange in year 2016-2018. The samples were selected from non-financial companies registered in LQ45 Index within research period possess necessary data for the research using a purposive sampling. There are 29 companies that meet the criteria as research sample. Data analysis was performing by multiple linear regression analysis method. The results of this study showed that the value of the company’s F-Score has significant impact toward the stock return on companies listed in the LQ45 Index of Indonesia Stock Exchange. This study show that the company’s financial performance reflected in the annual report can be use for the basis invesment decision for investors.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP REAKSI INVESTOR PADA PERUSAHAAN SEKTOR PERTAMBANGAN DAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014 – 2015 Bagus Setia Aji; Agung Juliarto
Diponegoro Journal of Accounting Volume 7, Nomor 1, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of Sustainability Report disclosure on investor’s reaction on mining and manufacturer sector companies. Sustainability Report disclosure are measured by Sustainability Report Disclosure Index based on G-4 guidelines which is published by Global Reporting Initiative (GRI). The proxies used for dependent variable invertors reaction is abnormal return of share. This research is also use Return on Asset (ROA) and Return on Equity (ROE) as variable control. The population in this research are mining and manufacturer companies listed in Indonesia Stock Exchange in 2014-2015.Sampling was done by purposive sampling. Total number of used samples is 63 companies.Data analysis with descriptive analysis, the classical assumption test, and multiple regression analysis.The result of hypothesis testing shows the effect of Sustainability Report disclosure on investors reaction which is measured by abnormal return of share around the publication date of report. The information inside the sustainability report isone thing which is considered by investors to take investing decision.
PENGARUH CORPORATE GOVERNANCE, CASH HOLDINGS, TOBIN’S Q, INTENSITAS IKLAN, DAN REGULASI TERHADAP ACQUISITION ABILITY (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019) Sri Aida Fitriani; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

Today’s market economical business competition pushes companies to obtain acquisition strategy as the best way to keep their existence. Previous studies discussed the motives and impacts of acquisition activities towards bidding firms and targeted firms. Whereas, this study aims to identify and analyze factors effecting firm acquisition ability. The financial factors consist of cash holding, Tobin’s Q, and promotion intensity whilst non-financial factors include corporate governance and regulation. The data is taken from 60 non-financial firms on IDX from 2016-2019 periods by using purposive sampling method and analyzed by using logistic regression. The corporate governance variable is measured by using corporate governance index (CGI score) which is deemed as more comprehensive measure of firm’s governance. The results of this study show that corporate governance and Tobin’s Q significantly affect acquisition ability of firms. However, this study does not find evidence that cash holding, promotion intensity, and regulation variables affect the acquisition ability of a firm. These results prompt managers to consider financial and nonfinancial factors in formulating acquisition strategy.
Hubungan antara Modal Kerja dan Profitabilitas: Studi Perusahaan Manufaktur di Indonesia yang Terdaftar di BEI Muhammad Faisal Akbar Ibrahimy; Agung Juliarto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Working capital and profitability are important factors for entity. If one of them has a disturbance it could affect the company’s operational. This research use manufacturing company registered in ICMD for year 2012-2015. Independent variable used in this research cash conversion cycle (CCC) and CCC2. Control variables used is size,leverage, dan sales. For variable dependent use profitability representated by ROA. To analyse the relationship between independent, control dan dependent, writer used descriptive, classical assumption, liniear regression, correlation coeffisien, determination coeffision, f and t test. Based on analytical statistic of coeffisient of determination test indicated that there is no influence between independent variable which is representated by CCC and CCC2 to dependent variable profitability representated by ROA. The result show found no connection between working capital and profitability.
ANALISIS PENGARUH PENGUNGKAPAN RISIKO PERUSAHAAN TERHADAP BIAYA MODAL EKUITAS DAN KINERJA PERUSAHAAN Diah Riskanah; Agung Juliarto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of corporate risk disclosure on cost of equity capital and firm perfomance. Measurement of cost of equity capital uses Olshon model. While company performance is measured using return on asset (ROA). This research uses risk disclosure index as a proxy for measuring corporate risk disclosure. The population of this research is manufacture companies listed on the Indonesia Stock Exchange (IDX) during 2014-2016 with a total sampel of 207. The methods of data collection used in this study is purposive sampling method. There are several control variables included in this study, such as systematic risk, unsystematic risk, leverage, firm size, board independence,consumer price index, market-to-book ratio, tobin’s q, audit committee independen, quality of external auditors. Ordinay least square regression analysis was used as the primary tool of analysis in this research.The results of this research show that corporate risk disclosure has a negative effect on cost of equity capital. However, corporate risk disclosure has not influenced  firm perfomance (ROA).
Safeguarding Auditors’ Independence When Performing Audit and Non-Audit Services: Evidence from Indonesian Audit Firm Indah Solagracia Arie Tiranda; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of conducting an audit is to give an independent opinion whether the financial report’s detail accurately represents the organization’s financial situation. In performing his job, auditors should be independent from their client company, so that the audit opinion will not be affected by any kind of relationship between auditor and client. Auditors should be able to carry out their job and give an unbiased opinion on the financial statements to shareholders. In this way the auditors are considered that they can carry out their job in objective way. On the other hand, there are many auditors who not only perform audit services but also non-audit services. In this case there is a possibility that their independence is impaired because there is an implicit intention. When performing the dual service, auditors face many threats that come from the outside or even inside which is themselves. The regulation of performing their job is the guideline for auditors, but they will always their own decision and responsibility which put their integrity and morality on the line. Therefore, this paper aims to find the key factors on safeguarding auditors’ independence in which their integrity and morality when performing dual service by explaining the threats, advantages and disadvantages, the physiological effect towards the behaviour of auditors of performing both services, and the integrity and morality itself when carrying out their job. The researcher used interviews to obtain more available and reliable information from experts in this field. The researcher also used a literature review method by accessing article through search engine to create this research.
Co-Authors Afanin Nadia Rachmazada Alvin Kautsar Pinandhito Ananda Debby Pratami Ardian Setianto, Ardian Aryandi Akbar Aryani, Fransisca Ayudya Ayu Isnaeni Bagus Setia Aji Bangkit Sasongko Cintantya Wasistha Patralalita Daffa Faqih Saputra Debra Yulita Perwira Diah Riskanah Dicko Eka Bimantara Nugraha Dinda Permata Ditama, Anhar Elfita Rahmantika Farid Muhammad Kifli Fauzia Febrianti Fauzia Tresnasari Fitri Hidayatun Frank Gruben Galang Firman Maulana Gisilowati Dian Purnamasari Hiro Supranoto Indah Solagracia Arie Tiranda Isna Rahmawati, Isna Kurnia Putri Hidayaningtyas Kurnia Tri Widayanti Latifah Yunifa Lestari, Nopi Puji Lia Magfiroh Meita Putri Anggi Asari Missy Herlina Muhammad Adhi Perdana, Muhammad Muhammad Akbar Muhammad Faisal Akbar Ibrahimy Mutiara Puspawardani Naufal Rheza Pratama Nur Annisa Sekaranti Nurfitriani, Ade Febry Pinandito, Dzulfikar Satria Prapanca Robiyan Pambudi Raharja Raharja Rahmawati, Aisya Maulida Rahmawati, Annisa Pratiwi Ringgonandyo Isnubroto Rizal Noviananda Rizal Pramudiarta Rizqa Tri Wulandari Robby Heryanto Rozida Novtiani Samuel Samuel Sigit Nugroho Sri Aida Fitriani Teguh Prawibowo Tiara Novriany Suhantinar, Tiara Windy Maharani Yunifa, Latifah Zahrina Ghassani Amalina